14B NCAC 15B .0514       RESTAURANTS: INCOME FROM SALES

(a)  For the purposes of G.S. 18B-1000(6), in determining what portions of sales can be attributed to the sale of food and non-alcoholic beverages, the following sales may be included:

(1)           food prepared in the permittee's kitchen and served as a meal to be consumed on the premises or as a "take-out" order;

(2)           prepackaged food sold to accompany the meal; and

(3)           non-alcoholic beverages sold to accompany the meal.

(b)  For the purposes of G.S. 18B-1000(6), in determining what portions of sales can be attributed to the sale of food and non-alcoholic beverages, the following items may not be included:

(1)           mixed beverages, including the mixer;

(2)           any other alcoholic beverages;

(3)           grocery items not ordered and purchased with meals; and

(4)           cover charges.

History Note:        Authority G.S. 18B-100; 18B-207; 18B-1000(6); 18B-1008;

Eff. January 1, 1982;

Amended Eff. April 1, 2011; July 1, 1992; May 1, 1984;

Transferred and Recodified from 04 NCAC 02S .0519 Eff. August 1, 2015;

Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.